财务报表

Statement of cash flow is one of the important statements in accounting statement system.

现金流量表是会计报表体系的重要报表之一，有助于财务报表使用者评价企业产生现金和现金等价物的能力，帮助其设计决策模型以评价和比较不同企业未来现金流量的现值，提高不同企业所报告的经营业绩的可比性。

Besides, in general, accounting study regards ERP announcement as strategic orientation, while this paper would like to highlight the significance of non-financial information from ERP, and enhance the effeteness of accounting information. This study also assists corporations to review the efficiency of ERP before introducing, and meanwhile encourages enterprises to implement e-business. During the research, we realized that the model has the following constraints: 1. Sampling.

本论文希望能对学术界与企业界有所贡献，对于学术界而言，相关研究成果能有助于将信息科技投资的绩效评估研究触角加以延伸；另外，会计研究视ERP系统导入宣告为一种策略性导向，研究结果亦可同时强调在外部财务报表上揭露EPP系统等非财务性信息的重要性，藉以提升财务会计信息的有用性；对于企业而言，可以重新检视本身ERP系统成效，亦可提供企业在导入ERP系统前的决策参考，激励企业及早进行企业E化。

Most financial information is subject to some risk of being less than a faithful representation of that which it pu is not due to bias, but rather to inherent difficulties either in identifying the transactions and other events to be measu applying measurement and presentation techniques that can convey messages that correspond with those transactions cases, the measurement of the financial effects of items could be so uncertain that enterprises generally would not financial statements; for example, although most enterprises generate goodwill internally over time, it is usually d measure that goodwill reliably.

大部分财务信息都可能遇到由于它不能完全忠实反映它所拟反映的情况而带来的风险。这并不是由于存有认所要计量的交易和其他事项，或在设计和运用能够传递与那些交易和事项相对应的信息的计量和反映技术上，在某些情况下，对项目财务影响的计量可能是那么地不确定，以致使企业在通常情况下对它们无法在财务报表虽然大多数企业随着时间的推移在内部都会产生商誉，但是要可靠地确认或计量这种商誉，通常是困难的。

Financial statement of stock company,which includes balance sheet,income statement and the statement of cash flows ,is the result of the financial status and the operation of the stock company.

财务报表是反映公司财务状况和经营成果的书面文件，它包括了资产负债表、损益表、财务状况变动表和现金流量表等。

At present, it brings about some problems of finance, such as bankruptcy' s limitary comfirmation, basis for target' s evaluation and choice, the accounting operation of action on bankruptcy and merging, analysis on financial statemen...

破产兼并中存在的财务问题主要有：破产界限的确立问题、目标企业价值评估方法及选择问题、企业破产兼并的会计处理方法及对目标企业财务报表与财务问题分析。

Update finance report format and reseal finance software , backup the daily financial data

负责财务报表格式的修改及更新并完成对财务软件的修改和维护，完成日常的财务数据备份。

Procomp misstating operation performance and financial condition by financial dealings, however, investors were not aware of Procomp management fraud and suffered huge losses.

博达长久以来利用财务操作虚饰营运表现与财务状况，然而投资人并未察觉财务报表舞弊的发生，最后受到钜额损害的结果。

Is present audit theoretical circle announce the research of risk for material misstatement have offered one new way of thinking, also audit work for registered accountant and the place of general affairs in reduce audit risk conscientiously have offered a new way.

重大错报风险是指被审计单位的财务报表在审计前存在影响报表使用者正常判断的因素的概率及其将造成的损失金额，分为会计报表层次的重大错报风险和认定层次的重大错报风险。

Step 6. Prepare Financial Statements Once all transactions have been analyzed, journalized, posted all adjusting entries have been made, the accounts can be summarized presented in the form of financial statements.

第六步：准备财务报表一旦8ttt8所有8 tt t8.com 交易的分析、记帐、提交工作完成和所有8 tt t8.com 调整 ssbbwW.com 分录编制完成，会计科目就可以 www.ssbbww.com 被汇总，以财务报表的形式显示出来。

At the same time introduces several relatively new financial statements corrupt means: high camp now, management buyouts and strategic investors.

同时介绍了几种比较新的财务报表舞弊手段：高派现、管理层收购和战略投资者。第五部分分析了财务报表审计中应对舞弊的主要措施。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。